Tax Reform 2025

• Statutory retirement of employees  
• Supplementary pension for employees (2nd pillar)
• Unemployment with company allowance

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• Increase in employee wages/ purchase power
• Salary cost and amendments to the employer social security contributions
• Indexation and wage norm law 
• Expansion of flexi-jobs
• Flexibilisation of working time 
• Family Credit 
• Reintroduction of probationary period and modification of rules on termination 
• Sickness and reintegration 
• Migration, work and residence permits 
• Temporary/flexible transfer of staff to another employer 
• Right to strike

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• Movable income:
  • Change in withholding tax rate
  • Copyright
  • Securities tax
  • Carried interest
    
    
• Immovable income: 
  • Abolition of federal interest deduction on second residences 
    
    
• Professional income:
  • Higher net wage
  • Mobility budget
  • Costs proper to the employer
  • Second pillar pension accrual for the self-employed
  • Introduction of a new deduction for the self-employed from 2027
  • Expat regime
  • Tax deductions
    
    
• Capital gains tax

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• Reform of dividend received deduction (DRD)
• Increase in minimum remuneration for application of reduced rate
• Adjustment taxation of dividends paid out of liquidation reserves
• Transition period for hybrid company cars
• Change on depreciation method
• Relaxation on group contribution regime
• Relaxations on investment deductions
• Increase in employer contribution to meal vouchers
• Supplementary pension for directors
• Exit tax on corporate emigration
• Transfer prices
• Form 270 MLH
• Digital tax

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• VAT rates
• Right to deduction
• Procedure
• Customs & excise

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• Strengthening legal certainty 
• Anti-fraud measures 
• Simplification

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